PM2020年6月ACCAPMF5PerformanceManagementPM复习笔记10

1、PM 2020 年 6 月 ACCA PM ( F5 )Performance Management (PM) 复习笔记 10ACCA Performance Management - 10Part E Performance Measurement & ControlE1 Management information systemE2 Sources of management informationE1, E2多以2'客观题考查为主E1. Management information system#1.1 Information levelsStrategic planni

2、ng.战略性计划Whole, long-term, external information needed Management or tactical control管理控制Resource - obtained & used effectively Operational control经营控制Specific tasks - effectively & efficiently1.1.1 Strategic management accountingResources needed:Internal, external, financial, non-financial1.

3、1.2 Open & Closed SystemOpen system:与外界沟通，受外界影响(有人参与一般视为open)Closed system:不与外界沟通(Computer system)*Strategic management acct.: Open system#1.2 Management information system1.2.1 The role and benefits of information systems Processing & recording transactionAccounting Audit Disputeemdence) De

4、cision making (Internal & External) Planning Performance Measurement ControlThe cost: Hardware & software, system development, training, dayto day cost, duplication5.2.2 Communication of informationNetworks:内部电脑连接Intranets:企业内网Extranets:外联蠲分公司之间) Wireless technology:无纨W-Fi)The internet:广域的互联

5、网Intranets 一 Extranets 一 Internet5.2.3 Transaction processing system TPS(CollectProcess交易信息的收集处理存储 Stock batch transaction processing按批次集合处理 real time transaction p rocessing 每笔交易立即处理Basic of preparing financial statement of Co.Characteristics of TPS Controlled processing可控施楣经营形式调整（special cases 的处理

6、）快速回应可靠极度内部化，无外部信息 Inflexibility Rapid response Reliability Internal focus Historical仅历史记录1.2.4 Management Information System MIS信息来源于 TPS ,将信息总结(summary) 分析(Analyze)Characteristics of MIS Support structured decisions辅助决策制定Report on existing operations仅提供已有活动情况Analytical capability具有一定的分析能力Internal

7、focus极度内部化 Relatively inflexible (better th an TPS)相对不灵活1.2.5 Executive information system EIS信息来自 MIS ,将信息结合外部信息，Strategic planningContains lots of data analysis and modeling tools1.2.6 Enterprise resource planning system ERP沙盘模拟Single system which can serve the info. needs of all functional areas.

8、一个信息系统满足所有部门的需求The volume of data decreases the higher you go in the organization.层级越高，信息需求量越小，质量要求越高#1.3 Big data (新兴考点，需重点关注 )1.3.1 Three "V" s of big dataVolume极大的数据量Velocity速糜理新数据白速度快)Variety多维度(例如：做法、吃法、价格、时间 .)1.3.2 Benefit of Big data Identify trends and correlations faster更快分析趋势与相关

9、性 Greater focus on the individual customer客户关系管理，分析客户需求（定点推送等）-time. Provide Co. with accurate and detailed data in real为公司提供准确、详细的业绩信息1.3.3 Threats of Big dataCost -benefit analysis成本与好处分析Privacy of customers客户隐私问题 Security and data protection信息安全与保护 Technical difficulties技术问题E2. Sources of managem

10、ent information#2.1 Types of Information and Data2.1.1 Internal & External InformationCapacity;TimesheetsInternal InformationFormal: Accounting, payroll records;Informal: Meeting minutes; QuExternal InformationSources of external information include:a) Directoriesb)Associationsc) Government agen

11、cies d) Customerse) Suppliersf)Internetg) Databases/data warehousesDifferences of Internal and External data Relevant to Strategy: External Reliable: Internal better Cost: External higher 0 verload信息过量 ：both internal and external2.1.2 Primary & Secondary DataPrimary:自己直接获得的信息Secondary:从他人手上获得的信息

12、*自己通过分析二手信息得到的成果是一手消息Characteristics of Primary data More reliable More relevant More cost than secondary data#2.2 Cost of information (了解即可)2.2.1 Cost of Internal InformationDirect data capture cost直接获取成本Processing cost加工处理成本(D Inefficient use of info.信息的无效使用直接搜索研究成本间接获聪顺的成本） 加工处理过程中浪费的时间基建成本2.2.2

13、Cost of External Information Direct research cost Indirect access cost Management cost Infrastructure costTime -theft整体过程中浪费的时间常规#2.3 Controls over information (了解即可)2.3.1 Controls over generating internal information in routine reports报告编制时所需内部消息的控制 Cost/benefit Analysis A trail preparation process

14、 and Prototype prepared 尝试、样板 A consistent format固定格式clearly limits to the action明确信息使用者的权限 The usefulness should be assessed regularly可用性定期评估 Originator should be clearly identified列明编写人信息2.3.2 Controls over generating internal information in ad hoc reports临时报告编制时所需内部消息的控制 Cost/benefit Analysis其他报告中没有的信息才需编写 Relevant information only不重复冗余 Most up -to-date information信息及时 Originator should be clearly identified列明编写人信息2.3.3 Controls over distributing internal information内部信息传达的控制Procedures manual制定操作手册 Lock ed or Password 上锁、力口密签订保密契约